TC Ord. No. 1989-03t
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ORDINANCE NO. 89-3
AN ORDINANCE AMENDING CHAPTER 3.08
OF THE MUNICIPAL CODE OF THE TOWN
OF AVON AS IT RELATES TO THE PAY-
MENT OF A SALES TAX ON THE EXCHANGE
OF TIME-SHARE UNITS.
WHEREAS, Subsection 3.08.030 (B) of the Municipal
Code of the Town of Avon levies a sales tax upon the rental
or lease of an_v room for lodging purposes; and
WHEREAS, a taxable sale within the meaning of said
subsection occurs when the right to use a time-share unit
within the Town is obtained in consideration for the
transfer of a right to use a different time-share unit; and
WHEREAS, the Town has not heretofore taken any
enforcement actions to collect any sales tax upon such
transactions; and
WHEREAS, the Town Council interprets Subsection
3.08.030 (B) as levying a tax on such transactions; and
WHEREAS, it is the intent and purpose of the Town
Council in the enactment of this Ordinance to clarify said
Subsection 3.08.030 (B);
NOW, THEREFORE, BE IT ORDAINED by the Town Council
of the Town of Avon as follows:
Section 1. Amendment. Section 3.08.010 of
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Chapter 3.08 of Title 3 of the Municipal Code of the Town of
Avon is amended by the addition of paragraphs K., L., M.,
and N. as follows:
"K. 'Rack rate' means the posted or ad-
vertised non-discounted rate for the rental of a
room or unit, including a time-share unit, for
lodging purposes.
"L. 'Exchange of a time share unit' means
obtaining a right to use a time-share unit within
the Town in consideration for the transfer, in
whole or in part, of a right to use a different
time-share unit.
"M. 'Time-share unit' means time-sharing
unit as defined in Section 17.08.650 of the
Municipal Code of the Town of Avon, as from time
to time amended.
"N. 'Time-share project' means any building
or buildings or portions thereof approved by the
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Town Council of the Town to include time-share i
units." I
Section 2. Amendment. Subsection B of Section
3.08.030 of Chapter 3.08 of Title 3 of the Municipal Code of
the Town of Avon is amended to read as follows:
"B. In addition to the tax levied by sub-
section A hereof, there is also levied a tax, upon
the rental, lease or exchange of any lodging in
any hotel, motel, lodge, resort, club, mobile
home, rooming-house, apartment building,
time-share project or other establishment making
lodging available in the Town, where the period of
lodging obtained by such rental, lease, or
exchange is less than thirty days. Said tax shall
be levied irrespective of the location from which
the reservation for said lodging is actually made.
The tax levied shall be based upon the same
schedule as is set forth in subsection A hereof
and shall be levied on the rental or lease fee,
price, or other consideration paid or received,
except that where the consideration paid or
received is in the form of an exchange of another
unit of lodging, including the exchange of a
time-share unit, the tax shall be levied on the
rack rate of the lodging used in the Town. The
person, partnership, corporation or other entity
making such lodging available shall, for all
purposes of this chapter, be deemed to be a
'retailer' as defined in Section 3.08.010.
Section 3. Effective Date and Applicability.
This ordinance shall become effective in accordance with the
Charter of the Town of Avon and shall apply to all exchanges
of time-share units heretofore or hereafter occurring.
Section 4. Severability. If any part, section,
sentence, clause or phrase of this Ordinance is for any
reason held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance;
and the Town Council for the Tow
would have passed this Ordinance
sub-section, sentence, clause or
tive of the fact that any one or
sub-sections, sentences, clauses
invalid.
n of Avon hereby declares it
and each part, section,
phrase thereof, irrespec-
more parts, sections,
or phrases be declared
Section 5. Savings. No amendment made by this
Ordinance to Chapter 3.08 of the Municipal Code of the Town
of Avon shall extinguish any amount owing, nor any penalty,
forfeiture, or liability, either civil or criminal, which
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shall have been incurred pursuant thereto prior to the
effective date of such amendment.
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INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED
POSTED, THIS 14th day of February, 1989 and a public hearing
on this Ordinance shall be held at the regular meeting of
j the Town Council of the Town of Avon, Colorado, on the
jl day of February 1989, at 7:30 P.M. in the Munici-
pal Building of the Town of Avon, Colorado.
I,
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j~ Al an . Nott' ham, Mayor
ATTEST:
/s/ Patricia J. Doyle
Patricia J. Doyle, Town Clerk
'i
~I INTRODUCED, PASSED ON SECOND READING, APPROVED AND
ii ORDERED POSTED this day of , 1989
,i
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Allan R. Nottingham, Mayor
ATTEST:
Patricia J. Doyle, Town Cler
KORD5030789
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STATE OF COLORADO )
COUNTY OF EAGLE ) SS
TOWN OF AVON )
NOTICE IS HEREBY GIVEN OF A PUBLIC HEARING BEFORE THE TOWN COUNCIL
OF THE TOWN OF AVON, COLORADO, AT 7:30 P.M. ON THE 28TII DAY OF
FEBRUARY, 1989, AT THE TOWN HALL FOR THE PURPOSE OF CONSIDERING
THE ADOPTION OF ORDINANCE NO. 89-3, SERIES OF 1989:
AN ORDINANCE AMENDING CHAPTER 3.08 OF THE MUNICIPAL CODE OF THE
TOWN OF AVON AS IT RELATES TO THE PAYMENT OF A SALES TAX ON THE
EXCHANGE OF TIME-SHARE UNITS
A copy of said Ordinance is attached hereto, and is also on file
at the office of the Town Clerk, and may be inspected during
regular business hours.
Following this hearing the Council may consider final passage
of this Ordinance.
This notice is given and published by order of the Town Council
of the Town of Avon, Colorado.
Dated this 14th day of February, 1989.
VON, C
BY
atricia JVDoy e,
own Clerk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF
AVON ON FEBRUARY 15, 1989:
THE AVON POST OFFICE IN THE MAIN LOBBY
THE CITY MARKET IN THE MAIN LOBBY
THE C-MART, INC.; AND
THE AVON MUNICIPAL BUILDING IN THE MAIN LOBBY
ORDINANCE NO. 89-3
AN ORDINANCE AMENDING CHAPTER 3,08 i
OF THE MUNICIPAL CODE OF THE TOWN
+ OF AVON AS IT RELATES TO THE PAY-
MENT OF A SALES TAX ON THE EXCHANGE
OF TIME-SHARE UNITS.
WHEREAS, Subsection 3,08.030 (B) of the Municipal
Code of the Town of Avon levies a sales tax upon the rental
or lease of any room for lodging purposes; and
WHEREAS, a taxable sale within the meaning of said
subsection occurs when the right to use a time-share unit
within the Town is obtained in consideration for the
transfer of a right to use a different time-share unit; and
WHEREAS, the Town has not heretofore taken any
enforcement actions to collect any sales tax upon such
transactions; and
WHEREAS, the Town Council interprets Subsection
3.08.030 (B) as levying a tax on such transactions; and
WHEREAS, it is the intent and purpose of the Town
Council in the enactment of this Ordinance to clarify said
Subsection 3.08.030 (B);
NOW, THEREFORE, BE IT ORDAINED by the Town Council
of the Town of Avon as follows:
Section 1. Amendment, Section 3.08,010 of
Chapter 3.08 of Title 3 of the Municipal Code of the Town of
~I
Avon is amended by the addition of paragraphs K., L., M.,
and N. as follows:
"K. 'Rack rate' means the posted or ad-
vertised non-discounted rate for the rental of a
room or unit, including a time-share unit, for
lodging purposes.
"L. 'Exchange of a time share unit' means
obtaining a right to use a time-share unit within
the Town in consideration for the transfer, in
whole or in part, of a right to use a different
time-share unit.
"M. 'Time-share unit' means time-sharing
unit as defined in Section 17.08.650 of the
Municipal Code of the Town of Avon, as from time
to time amended.
"N. 'Time-share project' means any building
or buildings or portions thereof approved by the
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Town Council of the Town to include time-share
units."
Section 2. Amendment. Subsection B of Section
3.08.030 of Chapter 3.08 of Title 3 of the Municipal Code of
the Town of Avon is amended to read as follows:
"B. In addition to the tax levied by sub-
section A hereof, there is also levied a tax, upon
the rental, lease or exchange of any lodging in
any hotel, motel, lodge, resort, club, mobile
home, rooming-house, apartment building,
time-share project or other establishment making
lodging available in the Town, where the period of
lodging obtained by such rental, lease, or
exchange is less than thirty days. Said tax shall
be levied irrespective of the location from which
the reservation for said lodging is actually made.
The tax levied shall be based upon the same
schedule as is set forth in subsection A hereof
and shall be levied on the rental or lease fee,
price, or other consideration paid or received,
except that where the consideration paid or
received is in the form of an exchange of another
unit of lodging, including the exchange of a
time-share unit, the tax shall be levied on the
rack rate of the lodging used in the Town. The
person, partnership, corporation or other entity
making such lodging available shall, for all
purposes of this chapter, be deemed to be a
'retailer' as defined in Section 3.08.010.
Section 3. Effective Date and Applicability.
This Ordinance shall become effective in accordance with the
Charter of the Town of Avon and shall apply to all exchanges
of time-share units heretofore or hereafter occurring.
Section 4. Severability. If any part, section,
sentence, clause or phrase of this Ordinance is for any
reason held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance;
and the Town Council for the Town of Avon hereby declares it
would have passed this Ordinance and each part, section,
sub-section, sentence, clause or phrase thereof, irrespec-
tive of the fact that any one or more parts, sections,
sub-sections, sentences, clauses or phrases be declared
invalid.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED
POSTED, THIS 14th day of February, 1989 and a public hearing
on this Ordinance shall be held at the regular meeting of
the Town Council of the Town of Avon, Colorado, on the 28th
day of February , 1989, at 7:30 P.M. in the Munici-
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M~ pal Building of the Town of Avon, Colorado.
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Allan of gham, Mayor
TT T
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atricia Vvsoyle~ T Clerk
? INTRODUCED, PASSED ON SECOND READING, APPROVED AND
i ORDERED POSTED this day of , 1989
I
II ATTEST:
Allan R. Nottingham, Mayor
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Patricia J. Doyle, Town Clerk
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KORD5021589
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